Income-tax authorities
[As per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
For the purposes of this Act, there shall be the following classes of income-tax authorities:—
(a) the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963;
(b) Principal Directors General of Income-tax or Principal Chief Commissioners of Income-tax;
(c) Directors General of Income-tax or Chief Commissioners of Income-tax;
(d) Principal Directors of Income-tax or Principal Commissioners of Income-tax;
(e) Directors of Income-tax or Commissioners of Income-tax or Commissioners of Income-tax (Appeals);
(f) Additional Directors of Income-tax or Additional Commissioners of Income-tax or Additional Commissioners of Income-tax (Appeals);
(g) Joint Directors of Income-tax or Joint Commissioners of Income-tax or Joint Commissioners of Income-tax (Appeals);
(h) Deputy Directors of Income-tax or Deputy Commissioners of Income-tax;
(i) Assistant Directors of Income-tax or Assistant Commissioners of Income-tax;
(j) Income-tax Officers;
(k) Tax Recovery Officers; and
(l) Inspectors of Income-tax.